REGISTERED COMPANY NUMBER: SC295239 (Scotland)

REGISTERED CHARITY NUMBER: 037087

Unaudited Financial Statements

for the Year Ended

31 March 2025

for

MADE4U IN ML2

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

9

Independent Examiner's Report

10

Statement of Financial Activities

11

Balance Sheet

12

Notes to the Financial Statements

13

to

25

TRUSTEES

Rev I Murdoch

Mrs A Rae

R Stevenson

D P Nolan (resigned 1.10.25)

J R Brown (resigned 12.11.24)

P P Irwin

A D Kidd (resigned 20.8.24)

Mrs A M Smith (resigned 13.8.24)

COMPANY SECRETARY

R Stevenson

REGISTERED OFFICE

Greenfield Drive

Wishaw

ML2 8NT

REGISTERED COMPANY NUMBER

SC295239 (Scotland)

REGISTERED CHARITY NUMBER

037087

INDEPENDENT EXAMINER

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Executive Summary

This year we deepened our roots and widened our reach. From packed holiday clubs and outdoor play in local green places, to youth-led creative projects and the launch of our community Pantry, we focused on what matters most: reducing isolation, easing the pressure of poverty, and building confidence and skills for life.

I'm proud to have seen the team grow and change shape over the last 12 months; this has allowed us to develop a new strategy, launch a community pantry, and rise to the challenge of continuing to deliver a holiday club following years of being involved in the outgoing Club365 project. We never want to be an organisation which delivers the bare minimum in the community, so we have been striving to go above and beyond.

Our above-and-beyond mentality has been noted in the ever-increasing numbers of people engaged, delivery hours across all programmes, and financial savings which we can pass onto the community in challenging times. We have received several large funds to support us this year, not least the National Lottery Cost of Living Fund which assisted in launching the Pantry and the Community Health and Wellbeing Fund; between these funds, this accounted for around a third of our income, with a huge focus on our impact in the community.

OBJECTIVES AND ACTIVITIES

Objectives and aims

MADE4U IN ML2's object is to promote, establish, operate or support schemes and projects of a charitable nature for the benefit of the community within the operating area of the ML2 postcode area:-

-

to relieve poverty and distress among young people and families;

-

to advance education and lifelong learning;

-

to promote training and skills to assist young people obtain paid employment;

-

to improve public health through raising awareness of health and healthy living, particularly for those with mental illness, disability or impairment.

And to do so in a manner which helps people to experience the love of God in action by responding to needs and offering encouragement and support, regardless of gender, disability, race or religious beliefs.

VISION:

Reducing poverty and Improving Health and Wellbeing in our community.

AIM:

Improving the quality of life for our community, with a particular focus on empowering young people (ages 11-25) who face significant barriers or limited opportunities.

Public benefit

MADE4U IN ML2 constitutes a public benefit as defined by FRS 102.

ACHIEVEMENTS AND PERFORMANCE

STAFFING AND DEVELOPMENT

This year saw the biggest staffing changes in many years. We bid farewell to our longest serving staff member, Adele Bryson, who began as a Community Jobs Scotland young person in 2014 and progressed through PDA, HNC and HND qualifications before becoming a senior leader responsible for children's work, the Christmas Toy Drive and outdoor play programmes.

This progression model reflects what MADE4U champions. Others who have developed through the organisation include Ronnie Jamieson and Scott Wilson, supported by programmes such as Community Jobs Scotland, Young Person's Guarantee and Long Term Unemployed placements.

Government priorities have shifted towards helping adults with children back into work through the Working for Families Programme. Under this, we welcomed two new staff members: Lucca Ferla (Project Worker, Communities) and Ian Wakeham (Project Worker, Children and Young People). Both joined on six-month placements with the hope of continuation.

HOLIDAY CLUB DELIVERY

Holiday Clubs anchored the year. Over summer 2024 we delivered four days per week, adding a universal breakfast after recognising children were arriving hungry. This improved engagement and reduced pressure on families. During October break we piloted a three-hour club instead of two, which increased attendance and overall benefit.

Christmas included a free party and cinema trip, supporting independence and friendships among Seniors and Juniors.

CHILDREN'S WORK

Our after school clubs provide calm, play first spaces where children can build routine, confidence and friendships. Juniors (P1-P4) and Seniors (P5-P7) benefit from consistent staff and volunteers, helping them settle, feel known and look out for one another. Early support from Thrive Outdoors and Meals & More strengthened our delivery.

CHILDREN'S TRIPS

Trips offered new experiences including a Christmas cinema visit, park days and watersport sessions. Children built confidence by planning routes, discussing safety and navigating busy places with support from staff and peers.

OUTCOMES FOR CHILDREN

>

Confidence and transition: Children became more comfortable in mixed age groups, took leadership roles and welcomed new peers.

>

Healthy routines: Breakfasts and hot lunches improved daily structure and reduced pressure at home

>

Active, child led play: Physical games and invitations to play improved stamina and teamwork.

>

Family connection: Parents gained confidence through conversations with staff, carrying ideas home.

FAMILY OUTDOOR PLAY | POP! PLAY OUTDOORS

Play remained at the heart of our work. Across five ML2 locations we delivered 40 sessions, totalling around 55 hours, with approximately 1,350 child attendances and an estimated 810 individual children reached. Parents attended 18 sessions throughout the year.

Why it works:

>

Children explore freely and take age-appropriate risks.

>

Parents see the benefits first-hand.

>

Play supports skills used in Holiday Club, Juniors/Seniors and home life.

>

It strengthens confidence, stamina and friendships.

DELIVERY AND LEARNING

Delivery included three play ranger roles plus evaluation and admin support. Volunteers contributed 45 hours. Staff training from Thrive Outdoors strengthened practice and informed a new play policy.

IMPACT

Children reported high enjoyment, increased happiness and greater activity levels. Families said children spent more time outdoors and that they better understood the benefits of outdoor play.

OUTDOOR PLAY IDEAS

>

Loose parts builds - Teamwork, problem solving and confidence through den building.

>

Teddy assault course - Balance, planning and creativity.

>

Toy car racetrack - Turn-taking, friendly competition and design thinking.

>

Bark rubbings - Observation, fine motor skills and language.

>

Cloud gazing - Self-regulation and gentle connection.

>

Rainscape - Listening, following cues and group rhythm.

>

Scavenger Hunt Bingo - Noticing nature, teamwork and map skills.

>

Nature Mandela - Focus, symmetry and shared decision making.

YOUTH WORK (11-25s)

Our youth work provides safe spaces where young people can talk about real life, feel heard and help shape what happens next. Creative projects such as graffiti, sculpture, stop motion and t?shirt design build confidence by making and finishing something meaningful. Leadership groups and safety programmes develop teamwork, first aid, communication and responsibility.

SKILLZ AND THRILLZ (SUMMER)

Skillz sessions focused on enterprise and creativity including stop motion, graffiti, sculpture and lino printing. Thrillz brought high-energy activities such as nerf games, murder mystery and outdoor challenges. These boosted teamwork, creativity and belonging during the long break.

FUTURE PATHWAYS (11-25) - EMPLOYABILITY

Schools commissioned targeted blocks for pupils struggling to engage. Centre based placements provided real work experience in the café, facilities and events. Young volunteers progressed into paid work, and several gained confidence for future jobs, volunteering or study.

REGULAR YOUTH GROUPS

This year included:

>

School Lunch Clubs

>

Creative Tuesdays

>

Youth Drop-in

>

Young Volunteers

>

Young Leaders

Additional opportunities included employability tasters, the Fire Reach programme and a short summer residential. Together these provided rhythm, fun, challenge and connection across the year.

CREATIVE AND PRACTICAL IMPACT

Young people gained confidence, developed their voice, and achieved personal milestones. Structured programmes strengthened communication, leadership and problem solving, preparing young people for school, work and life.

FIRE REACH PROGRAMME

The Fire Reach Programme provided young people with hands-on training delivered by the Scottish Fire and Rescue Service. Over five days, participants learned CPR, first aid and how to use fire safety equipment. They also tackled scenarios such as smoke-filled rooms and road traffic accidents.

The programme built far more than practical skills. Young people learned to communicate clearly, work as a team and stay calm under pressure. Many stepped into leadership roles for the first time. Participants gained formal recognition through awards like the Fire Skills Employability Award and First Aid Certificates.

SUMMER RESIDENTIAL

A summer residential in Moffat gave young people the chance to step away from routine and discover new strengths. Workshops mixed fun with reflection, including icebreakers, social action discussions and a youth led podcast project.

Evenings encouraged connection through shared meals, board games and time around a firepit. For several, it was their first time away from home without parents. They showed maturity, kindness and responsibility throughout. Staff observed growth in confidence, leadership and teamwork.

Lessons learned will help shape future residentials, including clearer processes and expectations around phone use. The experience highlighted how transformative short breaks can be for resilience and self belief.

CELEBRATING ACHIEVEMENTS

This year brought well deserved recognition for volunteers and young people:

>

JT received the Eric Liddell Award for exceptional dedication and contribution.

>

Ryan achieved the Ready for Youth Work SQF qualification, demonstrating commitment and growth.

These achievements reflect the opportunities volunteers gain through contributing to community life.

WELLBEING AND COMMUNITIES

Weekly programmes provided food, friendship and connection. The Buzz Club offered hot meals and conversation, while the Community Café and Sporting Memories sessions encouraged movement and reminiscence. The Walking Group continued with new volunteer leaders.

The Community Table shared free food without referral. Listening Ear calls supported people facing loneliness. Community Meals and the launch of the Pantry and Library of Things reduced financial pressure and built confidence.

CHRISTMAS PROVISION

Christmas remained one of our largest community efforts, bringing dignity and joy to families and older neighbours. We delivered 144 adult hampers, welcomed 53 people for Christmas Lunch at the centre, and supported hundreds of children through the Toy Drive. More than numbers, Christmas created connection through singing, stories and shared time.

CHRISTMAS MEALS

Christmas Day operations started early with volunteers preparing soup, roasting turkeys and portioning desserts. By 1pm, over 1,200 food boxes were packed. Operations staff organised eight delivery routes and volunteer drivers ensured meals and hampers arrived on doorsteps across the community. Every person supported came through a referral from social work, restorative justice, schools or community groups.

TOY DRIVE

Referrals opened in October and local businesses and groups set up donation points. Gifts were sorted by age and gaps were filled to ensure every child received a main present, smaller items and festive treats. Around 200 family boxes were packed, with additional individual bags, supporting almost 500 individual children at Christmas time.. Collections and deliveries were coordinated through schools, social work and volunteers. Urgent last-minute requests were supported wherever possible.

CHRISTMAS VOLUNTEERS

A total of 60 volunteers contributed 281 hours during the Christmas programme. Keir Construction provided major support, including assisting with the move to the Pathways Hub and organising volunteer teams for packing and delivering Toy Drive gifts. Social media call-outs brought 12 new volunteers, reflecting strong community spirit.

UPHUB - COMMUNITY PANTRY AND LIBRARY OF THINGS

UpHub brings together a Community Pantry, a Library of Things and seasonal support such as a community coat rail. For a low-cost £10 annual membership, members can shop for £3 and choose 10 Pantry items, and borrow tools or household equipment for small fees. We also provide £2 community meals, free period products and light touch advice.

WHY UPHUB MATTERS

The model reflects a dignity-first, cash-first approach. It reduces reliance on crisis food support, cuts the cost of the weekly shop, and helps families borrow instead of buy. Staff offer guidance, skills support and quick links to relevant advice. Sharing surplus also reduces waste and benefits the environment.

UPHUB | PROGRESS SO FAR

UpHub began with a soft launch from January to March 2025, followed by a full opening in mid-March. Launch day included support from local partners and businesses. Membership has grown steadily, with people reporting that the Pantry feels normal, respectful and genuinely useful. A typical £3 Pantry shop provides around £14.87 worth of food, plus weekly free items that help families stretch tight budgets.

The Library of Things allows members to borrow tools, appliances and household items, preventing unnecessary spending and reducing waste. Families report increased confidence and reduced financial pressure as a result of easier access to essentials and practical support.

Looking ahead, we plan to expand opening hours, grow the Library with more useful items, host more advice pop ups and track measurable outcomes such as money saved and items borrowed. We will also continue to develop meal packs, soup packs and family food education using surplus food.

COMMUNITY PANTRY

The Pantry, located at our centre in Cambusnethan, provides a low cost, choice based alternative for accessing food. For a small membership fee, people can shop for £3, choosing 10 items with dignity and autonomy.

TOOL LIBRARY / LIBRARY OF THINGS

The Tool Library offers a wide range of borrowing options, including power tools, gardening equipment, kitchen appliances and outdoor gear. Borrowing supports sustainability, reduces waste and makes projects more financially accessible. Opening hours run on Thursdays from 10am to 2pm.

COMMUNITY MEALS

Freshly prepared meals made by our in-house chef are available for £2, either ordered online for collection or delivered. Two fresh meals are offered weekly on Mondays and Thursdays, with frozen options available in the Pantry. Popular meals include chicken curry, spaghetti bolognese, meatballs and pasta, chilli, cajun chicken pasta and roast pork.

VOLUNTEER IMPACT

This year 77 volunteers contributed 2,117 hours across 88 days, with an equivalent financial value of £25,546.80. Volunteers are the backbone of MADE4U IN ML2, enabling us to extend support, stay open consistently and deliver high-quality programmes.

STUDENT AND SCHOOL PLACEMENTS

We hosted five student placements from colleges and universities, including Community Arts, Social Care and Social Sciences. Placements strengthened our delivery, especially within the Creative Youth Group. We also welcomed three high school work placements, providing experience across different roles in the organisation.

YOUNG VOLUNTEERS

Young volunteers took leadership in projects like the youth led podcast and community jumble sale. Their voices were further amplified when they were interviewed by the BBC about the impact of COVID 19 on young people. Their commitment shows the power of youth leadership and community engagement.

WEEKLY AND REGULAR VOLUNTEERS

Weekly volunteers continued to provide vital support across programmes:

>

Jim expanded responsibility for befriending calls, adding an extra day each week

>

Andrew supported the Young Leaders group and played a key role in developing the Tool Library.

>

JT became our volunteer pastry chef, creating well loved treats every Tuesday.

>

Hazel joined as a regular Pantry volunteer.

>

Stevie made significant contributions to the Tool Library.

>

Leisl joined during Christmas and became our regular Vinted sales volunteer.

We also thank our regular delivery drivers - Tommy, Dom, Bob and Heather - whose commitment ensured community meals and Tesco pick ups reached households consistently. Their reliability kept vital food support running throughout the year.

THE WALKING GROUP

This year marked a period transition. We thank Elector for many years of leadership and dedication. Her encouragement and consistency shaped the group into a welcoming space for local residents.

Geraldine, Christine, Phyllis and Rena have stepped up to lead the group, helping ensure continuity and community connection.

WITH THANKS - OUR FUNDERS, PARTNERS AND SUPPORTERS

This year's work was only possible because funders, partners, businesses, volunteers and community members stood with us during a difficult financial climate. Rising food and utility costs combined with shorter-term grants made planning harder, but blended income - grants, trusts, commissioned work, room hire, café income, fundraising and gifts in kind - kept our essential programmes running.

Local businesses supported us through Toy Drive donations, volunteering days, partnership work with young people and paying for essential goods. We are grateful to Mears, Keir, Websters Tool Hire, RBS, ASDA, Brakes, Warburtons and many more.

We also thank partners across the area whose collaboration is essential to community wellbeing and resilience. Volunteers continue to be at the heart of individual giving and seasonal projects, especially the Toy Drive.

THANKS TO OUR FUNDERS AND SUPPORTERS

Arnold Clark Community Fund

Skipton Building Society

Bayne Foundation

Impact Funding Partners - Volunteer Fund

Burns Price Foundation

Inspiring Scotland - Thrive Outdoors

Baird Watson Charitable Trust

NLC Business and Enterprise (YPG/LTU)

Garfield Weston

NLC Community Grant Programme

Hugh Fraser Foundation

North Lanarkshire Council

Hinshelwood Gibson

North Lanarkshire Council (Discretionary Funding)

Meals and More

Probe Test Solutions

Shared Prosperity - Empowering

Websters Tool Hire

Shared Prosperity - Volunteer

RBS Community Champions

UK Youth Cost of Living

Scottish Children's Lottery

Nationl Lottery - Cost of Living

Society of St Vincent De Paul

Albert Hunt Trust

Souter Charitable Trust

Barchester Charitable Trust

Tesco (Groundworks)

VANL Mental Health & Wellbeing

VANL

VANL Mental Health & Wellbeing (Youth)

and many more individual donors

William Grant

COMMUNITY FUNDRAISING

This year saw creativity and heart across fundraising efforts. Staff and volunteers took part in sponsored challenges including hair dyes, head shaves and leg waxing, raising laughter and over £5,000. Our Kiltwalk team added miles and motivation.

These funds helped cover running costs, topped up group budgets and supported meals and wellbeing work for neighbours facing hardship.

Every mile walked, every donation and every act of encouragement made a difference.

STRATEGY AND FUTURE PLANS

This year we refreshed our organisational strategy using OKRs - Objectives and Key Results. This means setting clear aims, measuring progress monthly and reviewing outcomes quarterly. Staff, volunteers and trustees are aligned behind shared priorities, enabling more focused delivery.

Our vision remains rooted in reducing poverty, empowering local people and growing confidence through relationships, skills and practical support. Our core values - Refuge, Hope and Acceptance - guide everything we do.

STRATEGIC OBJECTIVES

We set four key objectives for 2025-26:

>

People are confident and capable.

>

Reduce material poverty.

>

Local people are empowered.

>

MADE4U IN ML2 is recognised as a leading organisation.

FINANCIAL REVIEW

Financial Commentary for the Year ended 31 March 2025

Overview

This year was one of steady delivery and strong community impact, supported by a wide range of funders who believe in the work of MADE4U IN ML2. Total income for the year was £277,620,compared with £311,998 last year. Expenditure totalled £293,530, compared with £299,541 in the previous year. This resulted in an overall deficit of £15,910, mostly due to planned use of restricted funds received in earlier years and the continued cost of meeting local need.

Even in a challenging financial climate, the charity continued to invest in people, meals, wellbeing support, and activities for children and young people. The Trustees consider the year to represent responsible stewardship, carefully balancing demand, inflation pressures, and the need to protect frontline work.

At year end the charity held £156,922 in total funds. These funds continue to support future programme delivery and ensure stability for the community.

Income

Income from donations, grants and legacies remained strong at £258,634. Much of this income came from restricted grants targeted at cost-of-living support, youth wellbeing, and project delivery. Restricted income increased significantly this year to £214,420, reflecting success in securing targeted funding streams. Unrestricted income was £63,200, which covers every day running costs that cannot be funded by project grants.

Income from other trading activities, including community meals, groups and small fundraising efforts, contributed an additional £18,680. Investment income was £306. Although total income fell by around £34,000 compared with last year, this reduction was expected as some one-off grants in 2024 did not repeat in 2025.

The breadth of supporters, from national funders to local donors, continues to be a strength and enables the charity to meet growing need in the ML2 area with care and dignity.

Expenditure

Charitable expenditure remained the largest cost, totalling £293,387 for frontline work. This reflects the scale of activity delivered during the year. Staffing continues to be the main cost at £224,156, showing the charity's commitment to providing skilled support for children, young people and families. These costs rose slightly with inflation and the Real Living Wage.

Direct project costs, meals, utilities and building repairs also increased due to higher demand and rising prices. Expenditure on fundraising was £143 and stayed low, in line with the organisation's people centred approach.

This pattern of spending reflects the charity's mission. Money goes where it is needed most, supporting families through financial pressure, isolation and the challenges of everyday life.

Reserves

At the year end the charity held £156,922 in total funds. £91,764 of this was restricted for specific projects. £65,158 was unrestricted and available to support core operations, essential running costs and flexibility in responding to community need.

The slight reduction in unrestricted reserves from £70,585 last year reflects planned investment in programmes and continued support offered during high demand. Trustees consider reserves at this level to be adequate for the size of the charity and in line with responsible financial planning.

Key Changes From Last Year

Income reduced slightly due to several one-off grants awarded in 2024 that did not continue in 2025. This is typical for small charities in the currently climate and the team are working hard to increase this and reduce costs in order to maintain a balanced year in future. Restricted income for cost-of-living work increased, reflecting growing need across the community.

Expenditure rose in areas such as utilities, food costs and staffing. These increases matched rising demand for meals, wellbeing support and youth activities, along with general inflation pressures. The charity intends to reduce these by taking on a Fareshare membership and utilising surplus and donations.

The deficit of £15,910 is largely explained by the intentional use of restricted funds brought forward and the commitment to sustaining services during a difficult economic period. Last year showed a small surplus, so the movement between years reflects shifting grant timing rather than structural financial risk at this time.

Outlook

The charity enters the new year with stable reserves, strong partnerships and a trusted presence in the community. Although cost-of-living pressures and the competitive funding landscape remain challenges, MADE4U continues to show resilience and careful financial stewardship.

The Trustees and operational team will keep focusing on sustainable fundraising, fair staffing, and targeted support for the most vulnerable families in the ML2 area. With continued investment in children, young people and wellbeing, the charity is well placed to respond creatively and compassionately to whatever the year ahead brings.

MADE4U remains committed to dignity, empowerment and community hope. The financial position at the end of the year supports that commitment.

Reserves policy

The reserves policy is currently set at 3 months running costs plus statutory redundancy provision.

STRATEGIC PLANS FOR THE YEAR AHEAD

The next twelve months have been mapped to strengthen delivery, deepen impact and ensure sustainability.

Between April and June, we will fully launch the UpHub, refresh volunteer pathways and embed trustees and staff into the OKR system. We will also implement Upshot, our new evaluation system funded by the National Lottery, enabling better tracking of numbers, outcomes and volunteer hours.

Over summer, Skillz & Thrillz and Holiday Club will run at larger scale, supported by new partnerships. In the new school term, we aim to expand commissioned work in schools and secure new bids through the CIILS network.

Autumn will focus on Christmas connections, youth progression routes, Future Pathways placements and a new round of student placements. By January, we will review progress with residents and shape the funding plan for 2026.

WHY THIS MATTERS

A clear, simple strategy helps ensure every hour and every pound delivers the greatest possible impact. In an increasingly competitive funding climate, strong strategic focus supports sustainability and growth.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

MADE4U IN ML2 is a company Limited by Guarantee without any share capital. Each member's liability is limited to £1. The company is a registered charity and its affairs are governed by its memorandum and articles of association.

Organisational structure

The original members of the company were the 3 subscribers to the memorandum and articles of association. During the year under review the number of members was 150. The number of permitted members is unlimited subject to the approval of the Board.

Increases or decreases in numbers of board members are subject to the general meeting of the company. The Board currently meets every second month and requires a simple majority voting on all key issues. All members receive regular updates on the progress of projects.

Key management remuneration

The trustees consider the board of trustees as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day to day basis. All trustees give their time freely and no trustee received remuneration or expenses.

Risk management

The Board of Directors approves all projects. Each project is considered to identify any potential risk issues that may result. Attempts are made where possible to eliminate risk or potential risk. In the event of any residual risk remaining, assurances are required by the board that this be minimised.

It is realised that the main risk to the project is underfunding. The reserves policy is currently set at 3 months running costs plus statutory redundancy provision.

Reliance is required from staff and volunteers to be committed to working towards the aims and visions of the project. The Board will strive to train, equip and empower both paid and unpaid staff to take this forward.

The organisation has Employers and Public Liability insurance against any potential claim. Volunteers and staff working with children, young people and vulnerable groups are appropriately interviewed, inducted and put through PVG checks with Disclosure Scotland.

Approved by order of the board of trustees on 11 December 2025 and signed on its behalf by:

R Stevenson - Trustee

I report on the accounts for the year ended 31 March 2025 set out on pages eleven to twenty five.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention :

(1)	which gives me reasonable cause to believe that, in any material respect, the requirements

-	to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

-	to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2)	to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Dawn White

The Association of Chartered Certified Accountants

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

11 December 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

44,214

214,420

258,634

266,623

Charitable activities

5

Charitable Activities

-

-

-

29,160

Other trading activities

3

18,680

-

18,680

15,859

Investment income

4

306

-

306

356

Total

63,200

214,420

277,620

311,998

EXPENDITURE ON

Raising funds

Other trading activities

6

143

-

143

125

143

-

143

125

Charitable activities

7

Charitable Activities

72,485

220,902

293,387

299,416

Total

72,628

220,902

293,530

299,541

NET INCOME/(EXPENDITURE)

(9,428

)

(6,482

)

(15,910

)

12,457

Transfers between funds

16

4,001

(4,001

)

-

-

Net movement in funds

(5,427

)

(10,483

)

(15,910

)

12,457

RECONCILIATION OF FUNDS

Total funds brought forward

70,585

102,247

172,832

160,375

TOTAL FUNDS CARRIED FORWARD

65,158

91,764

156,922

172,832

2025

2024

Notes

£

£

FIXED ASSETS

Tangible assets

12

20,134

23,863

CURRENT ASSETS

Debtors

13

4,748

8,378

Cash at bank

135,715

141,395

140,463

149,773

CREDITORS

Amounts falling due within one year

14

(3,675

)

(804

)

NET CURRENT ASSETS

136,788

148,969

TOTAL ASSETS LESS CURRENT LIABILITIES

156,922

172,832

NET ASSETS

156,922

172,832

FUNDS

16

Unrestricted funds

65,158

70,585

Restricted funds

91,764

102,247

TOTAL FUNDS

156,922

172,832

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 11 December 2025 and were signed on its behalf by:

R Stevenson - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. The following specific policies are applied to particular categories of income:

(a) Donations

Donations are included in the year in which they are receivable and the amount can be measured reliably.

(b) Grants

Grants are included in the year in which they are receivable and the amount can be measured reliably; this is normally upon notification from the grant funder.

(c) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tenant improvements

-

20% on cost

Office equipment

-

33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid net of any discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any discounts due.

2.	DONATIONS AND LEGACIES

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

£

£

£

£

Donations

5,520

13,850

19,370

20,195

Gift aid

-

1,525

1,525

3,558

Legacies

-

-

-

5,000

Grants

1,275

199,045

200,320

189,870

Trust donations

5,500

-

5,500

5,500

Corporate donations

31,919

-

31,919

42,500

44,214

214,420

258,634

266,623

Included in the above donations were:

Unrestricted funds

Restricted funds

Total funds 2025

Total funds 2024

£

£

£

£

Hinshelwood Gibson Trust

5,500

-

5,500

5,500

Support of project manager and staff

-

13,000

13,000

13,000

Probe Test Solutions - Benevolent Projects

-

-

-

10,000

Probe Test Solutions

30,000

-

30,000

20,000

Probe Test Solutions Benevolent Projects

-

-

12,500

Kier Foundation

1,919

-

1,919

-

Access Arts

800

800

-

Webster Tool Hire

-

-

-

1,500

Other donations

5,520

50

5,570

5,695

42,939

13,850

56,789

68,195

Grants received, included in the above, are as follows:

2025

2024

£

£

Other grants

200,320

189,870

Unrestricted

Restricted

2025

2024

funds

funds

Total funds

Total funds

£

£

£

£

William Grant

1,000

-

1,000

500

Bayne Foundation

275

-

275

275

RBS Community Champions

-

-

-

5,000

Coop Community fund

-

-

-

1,867

NLC Grants Awards Programme

-

13,481

13,481

13,077

ANL Mental Health & Wellbeing

-

49,989

49,989

49,846

Young Person's Guarantee

-

6,233

6,233

15,811

Meals and More

-

3,386

3,386

4,552

North Lanarkshire Council - Discretionary

-

13,077

13,077

13,077

VANL Mental Health & Wellbeing

-

49,846

49,846

49,846

Youth VANL Mental Health & Wellbeing

-

-

-

Young Person's Guarantee

-

15,811

15,811

15,811

Inspiring Scotland Thrive Outdoors

-

15,542

15,542

15,542

IFP - Volunteering Support Fund

-

11,250

11,250

13,000

Baird Watson Charitable Trust

-

-

-

10,000

UK Youth Fund Cost of Living

-

22,000

22,000

22,000

Arnold Clark Community Fund

-

1,000

1,000

-

NLC Empowering Communities

-

10,000

10,000

2,000

National Lottery Community Foundation

-

21,698

21,698

-

VANL Uplink Community Connection

-

4,858

4,858

-

North Lanarkshire Council Poverty week

-

815

815

-

North Lanarkshire Council Challenge funding

-

800

800,

-,

Youthlink Scotland - Youth Arts fund

-

14,960

14,960

-

Arnold Clark cost of living

-

1,000

1,000

-

Baillee Gifford

-

1,000

1,000

-

Lidl Toy Fund

-

230

230

-

W G Edwards

-

1,500

1,500

-

North Lanarkshire Council community grants

-

671

671

-

Tesco groundworks

-

1,000

1,000

-

WFF LF

-

7,258

7,258

-

WFF IW

-

7,074

7,074

-

Asda empowering Communities

-

300

300

-

Hugh Fraser Foundation

-

-

-

4,000

Thistledown Trust

-

-

-

2,000

SPF

-

-

-

2,000

North Lanarkshire Council Volunteer SPF

-

-

-

3,000

Albert Hunt Trust

-

-

-

4.000

Barchester Charitable Trust

-

-

-

400

Souter Charitable Trust

-

3,000

3,000

3,000

Magic Little Grants

-

-

-

500

Scottish Forestry - Community Fund

-

-

-

2,145

Dr Guthrie

-

-

-

1,000

Skipton Building Society

-

-

-

1,500

Sylvia Aitken Charitable Trust

-

-

-

2,000

Foundation Scotland - Communities in Crisis

-

-

-

9,955

Toy Trust

-

-

-

2,000

North Lanarkshire Council - Coronation grant

-

-

-

400

Woodroffe Benton Foundation

-

-

-

500

1,275

199,045

200,320

189,870